Held - The Division Bench of this Court in National Plasto Moulding (supra) has examined and considered the issue as regards the input tax credit and failure of the selling dealer to deposit tax collected from the purchasing dealer and upon consideration of the law laid down by the Delhi High Court in On Quest Merchandising India Pvt. Ltd. (supra) has held that for f.....

Held - The Division Bench of this Court in National Plasto Moulding (supra) has examined and considered the issue as regards the input tax credit and failure of the selling dealer to deposit tax collected from the purchasing dealer and upon consideration of the law laid down by the Delhi High Court in On Quest Merchandising India Pvt. Ltd. (supra) has held that .....

Held - Learned Additional Advocate General submits that there is delay of more than 5 years in deposit of tax by the supplier and, therefore, notice has rightly been issued to the petitioner, which has been issued prior to deposit of tax by the supplier and further that in any case unless it is directed by the Court, concerned authority is not having jurisdiction or power to re-adjudicate the claim of the ITC which.....

Held: The provision of Section 16(4) of the CGST Act which restricts the claim of ITC only on the ground that a return is filed after the date prescribed is arbitrary as well as the tax payer who is claiming the ITC has already made the payment of tax to the supplier from whom the foods and services has been received. The payments include both cost of service or goods and the amount of Tax, thus the taxpayer cannot.....

Held: Petition is disposed of permitting the petitioner to file an appropriate application as mandated by Section 54 of the Act claiming refund. The period between 19.01.2024 till today shall be excluded for the purposes of limitation. Further, the claim of the Petitioner that Petitioner is covered by Notification No. 13/22 shall be considered by the Proper Officer in accordance with law while&n.....

Held: The only reason for denying the input tax credit in Ext.P2 order is that though the petitioner had filed GSTR 1 and GSTR 3B within the enlarged time, since certain suppliers had not filed GSTR-1 before the due date ie 30.04.2019, the entire ITC claim had been rejected under Section 16(4) of the Act. Learned counsel for the petitioner also placed reliance on judgment of this court in WP(C) No. 30660 of 2023 [M.....